LatestCoverageAll 50 states, D.C. and five territories now on the ledger|NewPuerto Rico's 78 municipios ledgered, municipio by municipio|FeatureAssessment appeal workspace — build a filing package from your own evidence|FeatureLiving reports — versioned, re-runnable, exportable|DevelopersMetered REST gateway · issued keys · signed webhooks|Live market readings · refreshed on loadAlbuquerque · NMMedian List$360K+2.5%|Austin · TXMedian List$550K-1.0%|Baltimore · MDMedian List$225K-6.3%|Bernalillo County · NMMedian List$364K+2.7%|Bexar County · TXMedian List$303K+3.7%|Boston · MAMedian List$859K+3.4%|Charlotte · NCMedian List$430K-0.1%|Chicago · ILMedian List$426K+9.3%|Clark County · NVMedian List$447K+0.1%|Columbus · OHMedian List$300K+0.6%|Cook County · ILMedian List$348K+5.1%|Dallas · TXMedian List$449K-0.1%|Davidson County · TNMedian List$465K-1.1%|Denver · COMedian List$569K+1.6%|Detroit · MIMedian List$105K-2.8%|Duval County · FLMedian List$297K-2.3%|El Paso · TXMedian List$260K+3.7%|Fort Worth · TXMedian List$332K-2.1%|Franklin County · OHMedian List$320K+3.2%|Fresno · CAMedian List$375K+2.1%|Harris County · TXMedian List$327K+0.6%|Houston · TXMedian List$340K+0.6%|Indianapolis · INMedian List$260K+2.3%|Jackson County · MOMedian List$275K+7.0%|Jacksonville · FLMedian List$309K-2.1%|Jefferson County · KYMedian List$248K-4.3%|Kansas City · MOMedian List$240K+4.3%|King County · WAMedian List$850K-4.0%|Las Vegas · NVMedian List$440K-1.1%|Los Angeles · CAMedian List$950K-0.5%|Louisville · KYMedian List$275K0.0%|Maricopa County · AZMedian List$458K-0.4%|Marion County · INMedian List$259K+3.7%|Mecklenburg County · NCMedian List$407K-5.3%|Memphis · TNMedian List$202K+2.5%|Mesa · AZMedian List$450K-3.1%|Milwaukee · WIMedian List$243K+5.7%|Multnomah County · ORMedian List$518K-1.2%|Nashville · TNMedian List$480K+1.0%|New York · NYMedian List$899K+0.5%|Oklahoma City · OKMedian List$275K-0.6%|Oklahoma County · OKMedian List$259K-0.7%|Philadelphia · PAMedian List$249K+0.3%|Phoenix · AZMedian List$480K0.0%|Pima County · AZMedian List$373K+0.9%|Portland · ORMedian List$640K-6.0%|Sacramento · CAMedian List$510K+4.0%|San Antonio · TXMedian List$236K-1.2%|San Diego · CAMedian List$994K+4.2%|San Francisco · CAMedian List$1.4M+1.7%|San Jose · CAMedian List$1.3M-11.9%|Santa Clara County · CAMedian List$1.3M+0.1%|Seattle · WAMedian List$874K-2.8%|Shelby County · TNMedian List$259K-2.4%|Suffolk County · MAMedian List$857K+7.3%|Tarrant County · TXMedian List$385K-1.2%|Travis County · TXMedian List$497K-5.3%|Tucson · AZMedian List$324K-0.9%|Wayne County · MIMedian List$160K0.0%|LatestCoverageAll 50 states, D.C. and five territories now on the ledger|NewPuerto Rico's 78 municipios ledgered, municipio by municipio|FeatureAssessment appeal workspace — build a filing package from your own evidence|FeatureLiving reports — versioned, re-runnable, exportable|DevelopersMetered REST gateway · issued keys · signed webhooks|Live market readings · refreshed on loadAlbuquerque · NMMedian List$360K+2.5%|Austin · TXMedian List$550K-1.0%|Baltimore · MDMedian List$225K-6.3%|Bernalillo County · NMMedian List$364K+2.7%|Bexar County · TXMedian List$303K+3.7%|Boston · MAMedian List$859K+3.4%|Charlotte · NCMedian List$430K-0.1%|Chicago · ILMedian List$426K+9.3%|Clark County · NVMedian List$447K+0.1%|Columbus · OHMedian List$300K+0.6%|Cook County · ILMedian List$348K+5.1%|Dallas · TXMedian List$449K-0.1%|Davidson County · TNMedian List$465K-1.1%|Denver · COMedian List$569K+1.6%|Detroit · MIMedian List$105K-2.8%|Duval County · FLMedian List$297K-2.3%|El Paso · TXMedian List$260K+3.7%|Fort Worth · TXMedian List$332K-2.1%|Franklin County · OHMedian List$320K+3.2%|Fresno · CAMedian List$375K+2.1%|Harris County · TXMedian List$327K+0.6%|Houston · TXMedian List$340K+0.6%|Indianapolis · INMedian List$260K+2.3%|Jackson County · MOMedian List$275K+7.0%|Jacksonville · FLMedian List$309K-2.1%|Jefferson County · KYMedian List$248K-4.3%|Kansas City · MOMedian List$240K+4.3%|King County · WAMedian List$850K-4.0%|Las Vegas · NVMedian List$440K-1.1%|Los Angeles · CAMedian List$950K-0.5%|Louisville · KYMedian List$275K0.0%|Maricopa County · AZMedian List$458K-0.4%|Marion County · INMedian List$259K+3.7%|Mecklenburg County · NCMedian List$407K-5.3%|Memphis · TNMedian List$202K+2.5%|Mesa · AZMedian List$450K-3.1%|Milwaukee · WIMedian List$243K+5.7%|Multnomah County · ORMedian List$518K-1.2%|Nashville · TNMedian List$480K+1.0%|New York · NYMedian List$899K+0.5%|Oklahoma City · OKMedian List$275K-0.6%|Oklahoma County · OKMedian List$259K-0.7%|Philadelphia · PAMedian List$249K+0.3%|Phoenix · AZMedian List$480K0.0%|Pima County · AZMedian List$373K+0.9%|Portland · ORMedian List$640K-6.0%|Sacramento · CAMedian List$510K+4.0%|San Antonio · TXMedian List$236K-1.2%|San Diego · CAMedian List$994K+4.2%|San Francisco · CAMedian List$1.4M+1.7%|San Jose · CAMedian List$1.3M-11.9%|Santa Clara County · CAMedian List$1.3M+0.1%|Seattle · WAMedian List$874K-2.8%|Shelby County · TNMedian List$259K-2.4%|Suffolk County · MAMedian List$857K+7.3%|Tarrant County · TXMedian List$385K-1.2%|Travis County · TXMedian List$497K-5.3%|Tucson · AZMedian List$324K-0.9%|Wayne County · MIMedian List$160K0.0%|
Property-class scope

The story of this market

The typical home in Val Verde County, Texas sells for about $209,000, or $135 per square foot.

Prices are down 3.2% from a year ago, which gives buyers more room to negotiate. Homes take about 88 days to sell, which is slow. Over the long run, values in this county have grown 134% since 2000. The biggest natural hazard here is winter weather, which FEMA rates relatively high. HUD's fair market rent for a two-bedroom is $1,119 a month.

HUD sets the fair market rent for a 2-bedroom at $1,119 a month. FEMA's National Risk Index rates overall hazard risk here as Very Low.

Price climate

Every year of price change, 2000–2025

+2.2%

2025

200020132025

Each stripe is one year's median price change across the area's census tracts (FHFA repeat-sales index). Deep blue is a strong gain year, red a falling year. Best: 2021 (+12%). Worst: 2017 (-2.5%). Hover to read a year.

Monthly price momentum

Home values since 2015

+1.1%

TX · past 12 months

TX 194USA 208.1
20152017201920212023202595125155213.5

Freddie Mac House Price Index, single-family homes, monthly through 2026-08. Each line starts at 100 in January 2015, so a reading of 180 means prices are up 80% since then.

Rent benchmark

Fair market rent by size

$1,485

3-bed / month

$867
Studio
$924
1 bed
$1,119
2 bed
$1,485
3 bed
$1,647
4 bed
Gross rental yield · 3-bed rent × 12 ÷ $209,0008.5%

HUD Fair Market Rents, fiscal 2027, for this county. A typical rent for a modest unit, used to set housing-voucher payments.

Neighborhood price trend

Long-run price trend, 2000–2025

+2.2%

2025 change

200020052010201520202025-4%0%4%8%12%

FHFA repeat-sales index, median of 2 census tracts in this county (2000 = 100). Bars are each year's median change.

Natural hazard exposure

The area's risk shape

56

Very Low

Winter weatherHailLightningRiverine floodingWildfireHeat waveHurricaneTornado

FEMA National Risk Index. Each spoke is a hazard ranked nationally, where 100 is the most exposed. Expected annual loss: $23,550,892.

Mortgage activity

Home lending in this county

74.6%

2018 approval rate

YearApplicationsLoans madeApprovalInvestor shareMedian home value
2018107253874.6%7.4%$115,000

CFPB Home Mortgage Disclosure Act records: every mortgage application reported by lenders for homes in this county. Approval rate is approved ÷ decided (withdrawn and incomplete files excluded). Investor share and home value are the median census tract.

County intel report · monthly refresh cycle
Track this county

Val Verde County, Texas

refreshed Sep 15, 2026, 3:24 AMnext refresh due Oct 15, 2026
Market sentiment: neutral

The Val Verde County housing market is currently stable, with home prices showing a slight cooling trend compared to the rapid growth seen in previous years. Inventory levels remain sufficient to meet local demand, which is largely driven by the stable employment base at Laughlin Air Force Base. Affordability remains a key feature of the market, though rising interest rates have tempered overall sales volume.

No ARED distress-ledger coverage for this county yet — the foreclosure ingest rotates the national county directory, and filings appear here once the county's posted notices are read. Key-figure check: no independent anchor retained yet — first-researched cycles establish the anchor baseline this pass.

The data chain · drill up or downproperty → ZIP → city → county → state
Texas state →Val Verde County

Select a city to expand its ZIP intel reports beneath · 1 city · 3 ZIP reports

Latest readings
Median sale price
$209,000
Corroborated · 1 anchor · 1.4% off nearest
Median price / sq ft
$135
Median days on market
88
Active listings
517
Listings with price cuts
12%
Median price change YoY
-3.2%
Closed sales (monthly)
42
Months of supply
6.4
Sale-to-list ratio
96.5%
Median asking rent
$1,395/mo
Population
47,835
Median household income
$66,100
Avg effective property tax rate
1.45%
County Market ScoreZIP-SCORE-1.3 · 4/4 sections graded
54
Composite · average of graded sections
Computed only from this report's published readings — sections without data are excluded, never estimated.
70
Growth/100

Median prices moved up 4.0% year over year.

22
Liquidity/100

Homes spend a median of 97 days on market with 0.0 months of supply — a slower-moving market.

50
Momentum/100

0% of listings have cut prices · homes sell at 0.11% of asking — demand is holding steady.

73
Safety & stability/100

no recorded foreclosure-ledger notices (0.0 per 10,000 residents) · unemployment 5.4% · poverty 16.6% — a stable, low-distress profile.

Federal real-property footprintGSA REXUS · county granular
Federal buildings & leases
29
Usable area
256k sq ft
Mean building size
8,840 sq ft

Owned and leased federal assets with active or excess status, per the General Services Administration's Real Estate Across the United States inventory (read 2026-09-25). A federal footprint read on this county — not a market valuation, and never an attribute of any individual property or tenant.

Deterministic roll-up
3 of 3 ZIP reports contributed
Median sale price
$254,963
Median price / sq ft
$138
Median days on market
97.04
Active listings
607
Listings with price cuts
0.01%
Median price change YoY
+4.05%
Closed sales (monthly)
42
Sale-to-list ratio
0.11%
Median asking rent
$1,200/mo
Population
117,064
Median household income
$66,149

Deterministic aggregate of 3 researched ZIP reports — sales_count-weighted (population fallback); per point, children lacking the value or its weight are excluded. Tax rates, sentiment and context notes are tier-native and never roll.

Median home value · ten-year trajectory & projection

Val Verde County, Texas — researched county-level history with a deterministic 1 / 3 / 5-year projection

2016201720182019202020212022202320242025202620282030$120,000$160,000$200,000$240,000$280,000

Solid: researched ten-year history · dotted: 1 / 3 / 5-year projection extended from the historical 5.1%/yr trend — a deterministic estimate, not a published forecast or guarantee.

Property base layer · rolled up from researched properties

No researched properties in this county yet — the property base layer populates as property research runs, and each property feeds its ZIP's roll-up.

ZIP roster · every intel report in the county3 of 3 ZIPs researched
Sort
78840Del Rio
Median price
$238,000
$/sqft
$160
Trend YoY
—
Days on mkt
731
Sale-to-list
—
Price cuts
—
Supply (mo)
—
Listings
291
Median rent
$1,200

researched Sep 25

78841Del Rio
Median price
$268,243
$/sqft
$135
Trend YoY
-8.1%
Days on mkt
65
Sale-to-list
97.5%
Price cuts
12%
Supply (mo)
4.2
Listings
142
Median rent
$1,150

researched Sep 25

78842Del Rio
Median price
$254,950
$/sqft
$138
Trend YoY
+4.1%
Days on mkt
97
Sale-to-list
—
Price cuts
—
Supply (mo)
—
Listings
174
Median rent
$1,200

researched Sep 25

Figures are each ZIP report's own latest research — the county roll-up aggregates them sales_count-weighted (population fallback); ZIPs cycle quarterly.

Area context
Crime & safety

Crime rates in Val Verde County are generally consistent with regional averages for rural-border Texas counties, with property crime being the primary reported concern.

Schools & education

Schools in the county are primarily served by the San Felipe Del Rio Consolidated Independent School District, which provides comprehensive K-12 education for the majority of the population.

Environmental & hazard

The county faces moderate risks from extreme heat and occasional flash flooding, particularly near the Rio Grande and Lake Amistad, with standard insurance requirements for flood-prone zones.

Growth & development

Economic momentum is anchored by Laughlin Air Force Base and regional trade activity, with ongoing infrastructure support for border-related logistics and tourism.

Taxation

Composed from the ARED governance burden registry — tier-native tax structure (state + county + city + special districts), never averaged. State (Texas) — Senior (65+) and Disabled Homestead Exemption and School Tax Ceiling: Grants an additional mandatory $10,000 exemption from ISD appraised value (Taxable Value_ISD = Appraised Value - $100,000 - $10,000) and establishes an absolute statutory tax freeze (school tax ceiling): total ISD property taxes cannot exceed the dollar ceiling established in the… State (Texas) — General Residence Homestead Exemption and 10% Valuation Growth Cap: Imposes mandatory state-level valuation deductions and growth limitations on the qualifying homestead: (1) Mandates a $100,000 deduction from appraised value for independent school district (ISD) maintenance and operations/debt taxation: Taxable Value_ISD = Appraised Value - $100… State (Texas) — Ad Valorem Real Property Taxation and Assessment Ratio: Mandates ad valorem appraisal of all real property at 100% of fair market value as of January 1 each tax year (Assessment Ratio = 1.00).

Recreation & amenities

The county is home to Lake Amistad National Recreation Area, offering extensive opportunities for boating, fishing, and hiking, alongside historic sites in Del Rio.

Rental market

The rental market is characterized by steady demand driven by military personnel and local workforce needs, with vacancy rates hovering near 10%.

Economy & employers

The economy is heavily influenced by the public sector, specifically Laughlin Air Force Base, alongside retail, agriculture, and border-related trade.

Transportation & infrastructure

The county is served by U.S. Highway 90 and U.S. Highway 277, which act as primary corridors for regional transit and logistics.

County appraisal district

The Val Verde County Appraisal District manages property assessments annually, focusing on market-value parity for residential and commercial parcels.

Special districts

The county is served by the San Felipe Del Rio Consolidated Independent School District and various local utility and water districts.

Insurance & hazard market

Property insurance premiums are influenced by regional wind and hail exposure, with standard market availability for residential properties.

Major amenities · Val Verde County, Texas
Family fun & things to do
2 · 20 mi
Museums, galleries & history
1 · 30 mi
Parks, trails & nature
2 · 20 mi

Theme parks, venues, golf, airports, museums, water and shopping across the area from Google Maps, ranked by popularity within the radius shown.

Amenities & attractions2 retained amenities · 1 development on the horizon

The amenity base that shapes daily life and property demand in this county — what residents actually live with, and what the pipeline is adding.

Inside this county
Amistad National Recreation Area
Park/Lake

A massive reservoir on the Rio Grande offering world-class bass fishing, boating, and camping.

San Felipe Springs
Park

One of the largest spring systems in Texas, providing a scenic park setting and natural swimming areas.

On the horizon · announced & under construction
Laughlin AFB Infrastructure UpgradesInfrastructureOngoingContinuous facility and housing improvements to support base operations.
Discovery profileACS 2024 5-year estimates
Census profile · Val Verde County, Texas
Population
47,741
Median age
32.3 yrs
Owner-occupancy
66.9%
Median home value
$208,546
Median gross rent
$955
Median household income
$66,100
Median year built
1985
Vacancy rate
10.3%
Renter share
33.1%
Owner cost burden
22%
Renter cost burden
41%
Population change
+0.1%
Net migration
0
Work-from-home share
5.2%
Mean commute
19.2 min
Bachelor's or higher
18.5%
Unemployment
5.4%
Poverty rate
16.6%
Avg household size
2.7
Hispanic or Latino
75%
White
20%
Other
5%

Data retrieved from Census Reporter and Data Commons.

Public schools with an address here · 1

Public schools whose reported address is in this area (NCES). Not attendance boundaries — schools that serve residents may sit outside it. Check the district's address locator for assignment.

Del Rio High SchoolHighAverageSan Felipe Del Rio CISDPrimary high school serving the county seat.
School districts
San Felipe Del Rio CISDMet StandardThe primary district serving the majority of the county population.
Utilities & services
ElectricAEP TexasPrimary provider for the region.
Major employers & industries
Laughlin Air Force BaseGovernment/MilitaryMajor regional employer.
San Felipe Del Rio CISDEducationSignificant local employer.
Sources · 7 cited
County city board · values & trends by city1 cities · 3 ZIP reports
Median price$254,963
Price trend+4.1% YoY
Days on market97 med
Median rent$1,200
Population117,064
Active listings607
City market sentiment: neutral
3 of 3 ZIPs researched — figures roll up from member ZIP reports
Jurisdictional burden contextburdens registered for this geography · most-local first
State · Texas
Judicial Foreclosure Mandate for Texas Home Equity Lending (Section 50(a)(6))Lending & financingConditional

applies when — Parcel is encumbered by a Texas constitutional home equity loan (HELOC or lump-sum equity loan).

Bars private power-of-sale foreclosure. Constitutional protections strictly require lenders to obtain a formal judicial or expedited quasi-judicial court order under Texas Rules of Civil Procedure 735 and 736 before initiating foreclosure proceedings against homestead residential property.

Tex. Const. art. XVI, Sec. 50(a)(6)(D); Tex. R. Civ. P. 735, 736.

Municipal Utility District (MUD) and Special Water District DisclosureSpecial districts & overlaysConditional

applies when — Parcel is situated within a Municipal Utility District (MUD), Water Control and Improvement District (WCID), or other special taxing district created under Article XVI, Section 59 of the Texas Constitution.

Subject to supplemental ad valorem debt-service and maintenance tax levies imposed by the MUD board. Sellers are statutorily required to furnish an executed statutory district disclosure notice stating the district's authority to levy taxes, current tax rates, and total authorized bond indebtedness prior to contract execution. If notice is omitted, the buyer maintains statutory rights to terminate the transaction or sue for damages up to $5,000 plus costs.

Tex. Water Code Ann. Sec. 49.452.

Municipal Extraterritorial Jurisdiction (ETJ) and Subdivision PlattingLand use & zoningConditional

applies when — Parcel is located within the unincorporated extraterritorial jurisdiction (ETJ) adjacent to an incorporated municipality (ranging from 0.5 to 5 miles depending on municipal population).

Subjects parcel subdivision and development to municipal platting authority, roadway access rules, and utility easements under Local Government Code Chapter 212, even though municipal zoning does not apply. In 2023, the state enacted a petition/referendum mechanism permitting landowners in an ETJ to unilaterally opt out and release their parcel from municipal ETJ regulation.

Tex. Loc. Gov't Code Ann. Chapters 42, 212, and Chapter 247 (enacted by Texas Senate Bill 2038, effective September 1, 2023).

Mandatory Property Owners Association Membership DisclosureDisclosure & transactionConditional

applies when — Parcel is subject to mandatory membership in a property owners' association under recorded restrictive covenants.

Obligates the seller to provide a formal statutory disclosure notice to the prospective purchaser before contract execution detailing mandatory HOA membership, obligations to pay regular assessments, association restrictive covenants, and the prospect of lien foreclosure for delinquency. Failure to deliver the notice enables the purchaser to terminate the contract prior to closing.

Tex. Prop. Code Ann. Sec. 5.012 and Sec. 207.003.

Texas Residential Property Owners Protection Act (POA / HOA Governance)Building & codesConditional

applies when — Parcel is subject to recorded dedicatory instruments, restrictive covenants, and mandatory membership in a property owners' association (POA/HOA).

Imposes statutory covenants and restrictions on parcel encumbrance and enforcement: association must file management certificates with county clerk and TREC; requires an expedited judicial court order under Tex. R. Civ. P. 736 to foreclose an assessment lien; bars non-judicial foreclosure for purely fine-based or attorney fee liens; guarantees the property owner a 180-day statutory post-foreclosure right of redemption; establishes statutory owner protections preventing POAs from banning solar panels, religious displays, security measures, or rain-harvesting barrels.

Tex. Prop. Code Ann. Chapter 209 (amended extensively under SB 1588 effective September 1, 2021).

Delinquent Ad Valorem Property Tax Foreclosure and Statutory RedemptionForeclosure doctrineConditional

applies when — Ad valorem real property taxes assessed by local taxing entities become delinquent under Chapter 33.

Authorizes local taxing entities to seize and judicially foreclose on the parcel to satisfy accrued tax debt, interest, and administrative penalties. Grants former owners an absolute post-sale statutory right of redemption: (1) 2-year redemption window for residence homesteads and ag-exempt land with redemption costs equal to purchase price plus a 25% premium in year 1 or a 50% premium in year 2; (2) 180-day redemption window for non-homestead residential parcels with a 25% premium.

Tex. Tax Code Ann. Chapters 33 and 34 (specifically Sec. 34.21).

Statutory Non-Judicial Foreclosure and Deed of Trust Power of SaleForeclosure doctrineConditional

applies when — Real property parcel secured by a deed of trust or contract lien containing an express power-of-sale clause upon borrower default (conventional mortgages).

Permits private non-judicial foreclosure without court intervention. Imposes strict statutory procedural timeline: minimum 20-day written notice of default and intent to accelerate with right to cure, followed by minimum 21-day public notice of sale (recorded with county clerk, posted at courthouse, and served on debtor via certified mail). Foreclosure sales must occur on the first Tuesday of the month between 10:00 a.m. and 4:00 p.m. at the designated county venue. Under Texas law, conventional mortgage non-judicial foreclosure conveys permanent title without any post-sale statutory right of redemption for the mortgagor.

Tex. Prop. Code Ann. Sec. 51.002.

Mandatory Flood and Water-Penetration Hazard DisclosureHazard & insuranceBinds every parcel

Statutorily compels sellers to affirmatively disclose whether the property is located wholly or partly in a 100-year floodplain, 500-year floodplain, floodway, flood pool, or reservoir; whether the parcel has ever experienced flooding or water penetration into structures during a natural event; and whether the seller currently maintains flood insurance coverage.

Tex. Prop. Code Ann. Sec. 5.008(b), amended by Texas Senate Bill 339 following Hurricane Harvey (effective September 1, 2019).

Mandatory Seller's Disclosure of Property ConditionDisclosure & transactionBinds every parcel

Obligates the seller to deliver an executed comprehensive written disclosure notice to the purchaser before entering into an executory contract. Failure to deliver the disclosure gives the buyer a statutory, unconditional right to terminate the purchase contract for any reason within seven days after receiving the notice or before closing, whichever occurs first.

Tex. Prop. Code Ann. Sec. 5.008.

Senior (65+) and Disabled Homestead Exemption and School Tax CeilingTaxationConditional

applies when — Homestead parcel is owned and occupied by an individual aged 65 or older or an individual who qualifies as disabled under federal guidelines.

Grants an additional mandatory $10,000 exemption from ISD appraised value (Taxable Value_ISD = Appraised Value - $100,000 - $10,000) and establishes an absolute statutory tax freeze (school tax ceiling): total ISD property taxes cannot exceed the dollar ceiling established in the first qualifying year, unless new improvements or additions are made to the parcel.

Tex. Tax Code Ann. Sec. 11.13(c) and Sec. 11.26.

General Residence Homestead Exemption and 10% Valuation Growth CapTaxationConditional

applies when — The residential structure and land (up to 20 acres) are owned and occupied as the owner's principal residence as of the qualification date.

Imposes mandatory state-level valuation deductions and growth limitations on the qualifying homestead: (1) Mandates a $100,000 deduction from appraised value for independent school district (ISD) maintenance and operations/debt taxation: Taxable Value_ISD = Appraised Value - $100,000; (2) Grants optional local-option percentage deductions (up to 20% of appraised value, minimum $5,000) for cities and counties: Taxable Value_Local = Appraised Value - Max(0.20 * Appraised Value, $5,000); (3) Caps annual homestead appraised value increases at 10% plus the value of new improvements: Appraised Value_t <= (1.10 * Appraised Value_{t-1}) + Value_NewImprovements.

Tex. Tax Code Ann. Sec. 11.13 and Sec. 23.23. The ISD exemption was expanded to $100,000 via constitutional amendment (Proposition 4) effective for tax years beginning on or after January 1, 2023.

Ad Valorem Real Property Taxation and Assessment RatioTaxationBinds every parcel

Mandates ad valorem appraisal of all real property at 100% of fair market value as of January 1 each tax year (Assessment Ratio = 1.00). Tax liability formula: Total Tax = SUM[(Appraised Value - Applicable Exemptions) * (Local Taxing Unit Adopted Rate / 100)] across all overlapping taxing units (independent school district, county, municipality, special districts). Establishes a statutory administrative protest and appeal process before the County Appraisal Review Board (ARB).

Tex. Tax Code Ann. Title 1, Subtitles A-D (specifically Sec. 23.01 and Sec. 26.01 et seq.). Annual appraisal cycle effective January 1.

Governance registry — every jurisdiction re-researches on a rolling 90-day cycle. Property reports compose these inherited burdens into a per-parcel ledger with conditional determinations. Informational only — not legal advice.